Bcb$\text{'}$s Bistro produces party$-5$lzed hoagle sandwiches. For nest year, Bol's Blstro predicts that $48,000$ unitr will ke produced with the following tutal costs:

Direct materials

Cirect laber

$$62,000$

Verlable dverhead

$17,000$

Hixed overhead

$240,600$

Nayt yesr, Bobt $3$iftro expects to purcrase $$125,000$ of direct materiak. Drojectec beginnirg and ending inventorles for direct mater als and work in process ore as follows:

$\backslash$table$[[,\backslash$table$[[$Direct materials$],[$Inventory$]],\backslash$table$[[$Work$-$in$-$Prncess$],[$Inventory$]]],[$Beginning$,$$$7,000,$$$11,300$